Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-16A-1 Legislative findings, declarations, and intent
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The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreturned, unreturned, or unpaid state and local ad valorem tax liabilities. The Gene…
O.C.G.A. § 48-16A-10 Cost of collection fee
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(a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied …
O.C.G.A. § 48-16A-2 Short title
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This chapter shall be known and may be cited as the “Property Tax Amnesty Program Act.” History. Code 1981, § 48-16A-2, enacted by Ga. L. 1994, p. 428, § 3. 48-16A-3. Definitions.
O.C.G.A. § 48-16A-3 Definitions
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As used in this chapter, the term: (1) “Ad valorem tax” or “property tax” means any state or local ad valorem tax levied by any taxing jurisdiction. (2) “Administering governing authority” means the county governing authority in the case of state, county, and school ad valorem ta…
O.C.G.A. § 48-16A-4 Prior to January 1, 1980
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Continuation of use and effect, §48-1-3. Water and sewer projects and costs.
O.C.G.A. § 48-16A-5 Requirements for participation in program by eligible taxpayers
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(a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed by the administering governing authority and does the following: (1) Files such returns as may be required by the local official res…
O.C.G.A. § 48-16A-6 Taxpayers eligible for amnesty
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(a) Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: (1) For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonp…
O.C.G.A. § 48-16A-7 Taxes generally
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Deferred taxes, §48-2-38. Deficiency assessments, §48-2-48. Failure to file return or pay revenue held in trust for state, §48-2-44. New purchasers of property, exemptions, §48-3-3. Past due taxes, §48-2-40. Waiver on unpaid taxes, §48-2-41. Refunds, §48-2-35. Tax executions, §48-3…
O.C.G.A. § 48-16A-8 Publicizing of program
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The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contra…
O.C.G.A. § 48-16A-9 Accounting and reporting of collections
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For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property tax amnesty program. 294 48-16A-10 History. Code 1981, § 48-16A-9, enacted by Ga. L. 1994,…